İDEALKENT
Yazarlar: Nafiye İşıl KARAGÖZ, Metin ARSLAN
Konular:Sosyal
DOI:10.31198/idealkent.502190
Anahtar Kelimeler:Building tax,Building class determination,Market value,Declarations
Özet: In this research, the analysis of the problems encountered in real estate tax applications in the process of determining the fair value of the building tax in the Talas district of Kayseri was emphasized. While analyzing these problems; the analysis of the suitability of the construction type and the building independent section area, the suitability of the construction type according to the building and construction license, and the solutions for these problems are presented. In addition, a questionnaire was applied to determine the problems encountered by the probation officers with the thought that this study would be a complementary contribution. Screening, document analysis and on-site inspections were used in the study. According to the results of the study, it was seen that there were not any reflections in terms of construction class, type of construction, usage type, elevator and whether there is heating or not. The deficiencies and errors in these declarations have resulted in significant tax loss as well as making it difficult to implement a fair tax system. In this study conducted on 106 real estate in Kayseri, Talas district, it was found that the loss of building tax before and after the polling due to lack of notification and errors was 63%. In order to eliminate the problems in the determination of the market value of the building tax, the method of regionalization can be used to determine the building tax. In this method, cities can be divided into a certain number of regions in terms of value. For each region, luxury, 1, 2 and 3 simple construction classes can be determined. For each property, tax losses can be prevented by conducting the polling which will be valid for a certain period of time during the notification. It is important for public institutions and organizations to provide expert taxation in the field of real estate development and management, in order to conduct objective appraisal in the field of fair taxation, prevention of tax evasions, and experts trained in this field in accordance with international standards.